Supplementary Provisions, Article 125Transitional Measures Concerning Special Provisions on Registration and License Tax
第百二十五条（登録免許税の特例に関する経過措置）
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a corporation conducting an agricultural land holding rationalization project prescribed in that paragraph purchased that agricultural land before the Effective Date.
旧租税特別措置法第七十六条第一項に規定する農地保有合理化事業を行う法人が、施行日前に同項に規定する農用地の買入れをした場合における当該農用地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of agricultural land referred to in Article 76, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a corporation conducting an agricultural land use consolidation facilitation project prescribed in that paragraph purchased that agricultural land before the Effective Date.
旧租税特別措置法第七十六条第二項に規定する農地利用集積円滑化事業を行う法人が、施行日前に同項の農用地の買入れをした場合における当該農用地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels pertaining to the succession in the case where a fishery cooperative succeeded to the rights and obligations prescribed in Article 78, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
漁業協同組合が、施行日前に旧租税特別措置法第七十八条第一項に規定する権利義務の承継をした場合における当該承継に係る不動産又は船舶の権利の移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in items (i) through (iii) of that paragraph in the case where the certification prescribed in that paragraph is granted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in items (i) through (iii) of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was granted before the Effective Date.
新租税特別措置法第八十条第一項の規定は、施行日以後に同項に規定する認定がされる場合における同項第一号から第三号までに掲げる事項についての登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条第一項に規定する認定がされた場合における同項第一号から第三号までに掲げる事項についての登記に係る登録免許税については、なお従前の例による。
The provisions then in force continue to govern registration and license tax on registration of the matters listed in paragraph (1), item (i) of Article 80 of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in paragraph (2) of that Article was made before the Effective Date.
施行日前に旧租税特別措置法第八十条第二項に規定する決定がされた場合における同条第一項第一号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
The provisions then in force continue to govern registration and license tax on the registration of transfer of a mortgage on real property in the case where the Norinchukin Bank acquired rights to that real property through a business transfer prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
農林中央金庫が、施行日前に旧租税特別措置法第八十条の三第一項に規定する事業譲渡により不動産に関する権利を取得した場合における当該不動産の抵当権の移転の登記に係る登録免許税については、なお従前の例による。
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where a specified agricultural cooperative prescribed in Article 80-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired rights to that real property through a merger prescribed in that paragraph before the Effective Date.
旧租税特別措置法第八十条の三第二項に規定する特定農業協同組合が、施行日前に同項に規定する合併により不動産に関する権利を取得した場合における当該不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 83-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property accompanying the acquisition of ownership of real property other than a warehouse, etc. prescribed in that paragraph or of a nominative monetary claim, in the case where a special purpose company prescribed in that paragraph acquires ownership of that real property or acquires the nominative monetary claim on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property accompanying the acquisition of specified real property or of a nominative monetary claim, in the case where a special purpose company prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired specified real property prescribed in that paragraph that meets the requirements listed in item (ii) of that paragraph or acquired a nominative monetary claim before the Effective Date.
新租税特別措置法第八十三条の二第一項の規定は、施行日以後に同項に規定する特定目的会社が同項に規定する倉庫等以外の不動産の所有権を取得する場合又は指名金銭債権を取得する場合における当該不動産の所有権又は当該指名金銭債権の取得に伴う不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第一項に規定する特定目的会社が取得した同項に規定する特定不動産で同項第二号に掲げる要件を満たすもの又は指名金銭債権を取得した場合における当該特定不動産又は指名金銭債権の取得に伴う不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 83-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in that paragraph in the case where a trust company, etc. prescribed in that paragraph acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a trust company, etc. prescribed in that paragraph acquired ownership of that real property before the Effective Date.
新租税特別措置法第八十三条の二第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する倉庫等以外の不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第二項に規定する信託会社等が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 83-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property other than a warehouse, etc. prescribed in that paragraph in the case where an investment corporation prescribed in that paragraph acquires ownership of that real property on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where an investment corporation prescribed in that paragraph acquired ownership of that real property before the Effective Date.
新租税特別措置法第八十三条の二第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する倉庫等以外の不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第三項に規定する投資法人が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
In the case where a passenger railway business operator prescribed in Article 83-4 of the Former Act on Special Measures Concerning Taxation that obtained the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that Article before the Effective Date for a railway business restructuring implementation plan prescribed in that Article acquires specified railway facilities prescribed in that Article based on that railway business restructuring implementation plan, the provisions of that Article remain in force.
旧租税特別措置法第八十三条の四に規定する旅客鉄道事業者であって同条に規定する鉄道事業再構築実施計画について施行日前に同条に規定する国土交通大臣の認定を受けた者が当該鉄道事業再構築実施計画に基づいて同条に規定する特定鉄道施設の取得をした場合については、同条の規定は、なおその効力を有する。